Incoming letters from the Revenue Agency that frighten taxpayers and are not a good omen

In these days the news of the sending of letters from the Tax Office in the tax drawer of many VAT numbers is significant. Here because

ISA anomalies found by the tax authorities. The letters of the Revenue Agency, sent for this reason to the holders of VAT numbers, can be found in the tax drawer and are sent with Entratel to the intermediary. The details.

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In these days millions of taxpayers and holders of VAT numbers they are receiving a communication from the Revenue Agency, present in the cd. fiscal drawer. The latter is nothing more than the online service that the tax administration makes available to taxpayers and intermediaries for the consultation and management of their tax information such as CU, tax returns, notifications of irregularities, cadastral data, refunds, payments made. with Model F24 etc.

Well, the AdE is sending a lot of letters to the holders of a VAT number. In particular, the recipients are the subjects who apply the so-called ISAs – that is, the synthetic indexes of fiscal reliability.

Communications concern possible omissions or anomalies in the data declared for the purposes of the ISAs, attached to the Income Model – collected by the tax authorities. They are the result of the checks carried out by the tax authorities, both by analyzing the data declared by the taxpayer, and by the other information sources available.

There are therefore no particular doubts and the news is significant: within the tax drawer, elements and information about anomalies found in the tax reliability indexes are made available to the taxpayer, in order to correct any errors or omissions.

So let’s take a closer look and deepen this news certainly not of secondary importance for many people.

VAT numbers and AdE communication in the tax drawer: the purpose

As mentioned, the letter can be easily viewed by the interested party, being present in the taxpayer’s tax drawer (VAT number), accessible directly or even through an intermediary.

And PEC message from the Revenue Agency it also communicates the presence of the communication in the drawer. This is a message which, however, includes only the information on the notice of presence, but not also the content of the letter.

As mentioned, communications relating to possible omissions or anomalies will be made available in the tax drawer, in the data declared for ISA purposes with the tax return.

It should be noted in particular that ISAs represent the tool that has replaced sector studies: in this context today the dialogue between taxpayers and the tax authorities is more direct and easier. It is easy to understand the purpose of promoting compliance with tax obligations and the spontaneous fulfillment of the citizen.

To the holders of VAT numberalso through intermediaries, the task of providing their own feedback to the reports of the Inland Revenue through the aforementioned letter.

What to do in case of sending a letter of anomalies ISE VAT numbers

However, there is not only the communication in question, as the AdE has also indicated the instructions included in the Provision Prot. No. 2022/237932 of 23 June last. They explain to the taxpayer what to do in these particular circumstances (here the link).

The Fisco has clarified that, following the communication of ISA anomalies notified, the holder of a VAT number who received the communication finds himself in two different ways:

  • give clarifications, explanations and all the details of the case, using the ad hoc software at no cost, made available by the Financial Administration on its official website. Both the person concerned by the communication and the intermediary can do so;
  • operate the regularization of any errors and omissions possibly committed. These are the circumstances in which the mechanism of active repentance applies – with the payment of a reduced penalty.

Pay particular attention to the second way: the taxpayer will do well to regularize and get in order as soon as possible. In fact, the law provides that the more time is passed, the greater the penalty and interest.

In other words, the rules that intend to meet those who act quickly, provide that the size of the reduced sanction is linked to the time within which one’s position towards the tax authorities is regularized. More specifically, the interest is calculated at the legal annual rate and is to be paid for each day of delay.

Finally, we remind you that access to digital communication channels between taxpayers and the Revenue Agency is possible through SPID, CIE, CNS credentials, and on a residual basis if still usable, with the known Entratel / Fisconline credentials.

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